Saji Sebastian vs. State Of Kerala

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WP(C)/28643/2019HC KeralaGSTCNR KLHC01074706201926 October 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Petitioner: SRI.TOMSON T.EMMANUEL, SRI.JENSON FRANCIS PAYANKANFor Respondent: MM JASMINE GP

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE SATURDAY, THE 26TH DAY OF OCTOBER 2019 / 4TH KARTHIKA, 1941 WP(C).No.28643 OF 2019(E) PETITIONER: SAJI SEBASTIAN AGED 42 YEARS PROPRIETOR, M/S. DELBERT ENGINEERS, SAMPANNA BUILDING, K E ROAD, KANJIRAPPILLY P.O., PIN-686 507, KOTTAYAM DISTRICT BY ADVS. SRI.TOMSON T.EMMANUEL SRI.JENSON FRANCIS PAYANKAN RESPONDENTS: 1 STATE TAX OFFICER, GOODS AND SERVICES TAX DEPARTMENT, PONKUNNAM, KOTTAYAM-686 506 2 ASSISTANT COMMISSIONER (APPEALS) GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM-686 002 3 ASSISTANT COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, PALA P.O., KOTTAYAM-686 575 OTHER PRESENT: MM JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28643 OF 2019(E) 2

JUDGMENT The petitioner, aggrieved by Ext.P5 demand has approached this Court. As against Ext.P1 assessment order passed by the 1st respondent, the petitioner filed Ext.P2 appeal along with Ext.P3 delay condonation application and Ext.P4 stay petition before the 2nd respondent. In the light of the above, there shall be a direction to the 2nd respondent to dispose of the stay petition and delay application within two months. Till the disposal of stay petition and delay application, all coercive steps to recover the demand based on the order impugned in the appeal, shall be deferred. The Writ Petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ska

WP(C).No.28643 OF 2019(E) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER DATED 08.04.2019 COMPLECTED BY THE 1ST RESPONDENT U/R 6(5) OF THE CAST RULES CONSIDERING THE 'C' FORMS AVAILABLE UNDER A WRONG CALCULATION FOR 2016-17 EXHIBIT P2OF APPEAL DATED 24.10.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ORDER EXHIBIT P3OF DELAY PETITION DATED 24.10.2019 SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT P2 APPEAL EXHIBIT P4OF STAY PETITION DATED 24.10.2019 SUBMITTED BEFORE RESPONDENT ALONG WITH EXT P2 APPEAL EXHIBIT P5OF REVENUE RECOVERY NOTICE DATED 10.10.2019 IN FORM NO.1 ISSUED TO PETITIONER BY 3RD RESPONDENT, PURSUANT TO EXT P1 ORDER

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.